Input tax credit limitation: debit note date, not invoice date, determines when ITC can be claimed under GST.
The amendment makes the date of issuance of a debit note determinative of the financial year for claiming input tax credit; ITC claims made on or after the amendment's effective date are governed by the amended timing rule, while ITC availed prior to that date remains under the prior provision. Illustrations clarify cross year debit notes. Additionally, where an e invoice with an embedded Invoice Reference Number (IRN) has been generated, electronic production of the QR code suffices instead of a physical invoice, and export related refund restrictions apply only to goods actually subject to export duty.

Intermediary services clarified: role is ancillary and distinct from principal suppliers, excluding subcontractors under GST.
An intermediary is a broker, agent or similar person who arranges or facilitates a supply of goods, services or securities between two or more persons and does not include a person who supplies the main goods or services on his own account. Intermediary services are ancillary to a separate main supply and require at least three parties; they are distinct from sub-contracting, where the subcontractor supplies the main service on a principal-to-principal basis. Place-of-supply rules for intermediaries apply only when either the supplier or recipient is located outside India.

GST registration revocation timelines extend for specified cancelled registrations, with further administrative extensions depending on elapsed statutory periods.
GST registration revocation timelines were extended to 30 September 2021 for specified cancelled registrations where the original due date fell between 1 March 2020 and 31 August 2021. The benefit applies to unfiled, pending, rejected and appellate-stage revocation matters, with fresh applications permitted in specified rejected cases. For post-2021 cancellation periods, further extensions beyond 30 September 2021 depend on whether thirty, sixty or ninety days had elapsed, and may require satisfaction of conditions before the Deputy Commissioner or Joint Commissioner.

Extension of time to apply for revocation of registration granted by senior commissioners on sufficient cause; interim manual SOP pending portal update.
The SOP implements an interim procedure for granting administrative extensions to apply for revocation of cancellation of registration where sufficient cause is shown. Applicants who apply after the initial statutory window must request extension via the proper officer, who forwards the request to the Jurisdictional Joint Commissioner; the Joint Commissioner may grant extension with reasons recorded or grant a personal hearing before deciding. Decisions are communicated through the proper officer and the revocation application is then processed under law. The procedure applies mutatis mutandis to later delayed applications and ends once GSTN portal functionality is available.

GST on milling services: exemption may apply when goods component is minor; otherwise job work rate for registered recipients.
Where milling and fortification supplied as a composite supply to a government entity for PDS has goods component not exceeding 25% of total value, the supply is exempt under entry No. 3A. If the goods component exceeds that threshold, the activity is taxable as a job work service when supplied to a registered person and attracts the concessional job work rate; persons registered solely for tax deduction are treated as registered persons for this purpose.

Revocation of registration cancellation timelines extend for eligible cases, with further statutory extensions depending on elapsed periods.
The deadline for applying for revocation of cancellation of registration is extended until 30 September 2021 where the original due date falls between 1 March 2020 and 31 August 2021 for specified cancellation grounds. The benefit applies to unfiled, pending, rejected and appellate-stage matters, with fresh applications permitted in stated rejected cases. Further statutory extensions beyond the extended deadline depend on the period elapsed and the satisfaction of the competent officer.

Suspension of special inspection campaign during transportation to permit officer deployment for GST Council liaison duties.
Headquarters directed a statewide special inspection campaign to monitor transportation of pan masala, supari and their raw materials and packing materials, and separately mentha oil and menthol; due to officer deployment as liaison for the GST Council meeting, the special inspection campaign is suspended with immediate effect until further orders.

Extension of time to apply for revocation of cancelled GST registration expands filing window and clarifies processing rules.
The notification extends the due date for filing applications for revocation of cancellation of registration to an extended date for all cases where cancellation occurred under specified statutory clauses and the original due date fell within the covered period. The clarification applies whether no application was filed, applications are pending, were rejected, or are pending/decided on appeal; officers and appellate authorities must treat the extended filing deadline as applicable and process or admit fresh applications accordingly.

Extension of time for revocation of cancelled GST registration grants affected taxpayers an additional opportunity to file or refile applications.
The time limit to apply for revocation of cancellation of GST registration for cases where the due date fell between March 2020 and August 2021 is extended to 30th September, 2021 for registrations cancelled under the provisions addressing non-compliance. The extension applies regardless of application status (not filed, pending, rejected, or appealed); officers must process or accept fresh applications accordingly. The circular clarifies how this extension interacts with the statutory proviso allowing additional administrative extensions, specifying when further discretionary extensions by senior officers may or may not be available.

Extension of revocation filing deadline allows late applications and reconsideration despite earlier rejections under procedural conditions
The notification extends the final date to apply for revocation of cancellation of registration to 30th September 2021 for cases with original filing due dates between 1st March 2020 and 31st August 2021 where cancellation occurred under specified clauses of section 29, and it applies regardless of whether applications are unfiled, pending, rejected, or on appeal. The circular instructs officers and appellate authorities to process or decide cases in light of the extension and clarifies how officer granted extensions operate depending on whether initial statutory extension periods have lapsed by the reference date.

Extension of time to apply for revocation of cancelled registration extended to 30 September 2021 for eligible SGST cases.
The time limit to file applications for revocation of cancellation of registration where due dates fell between 1 March 2020 and 31 August 2021 is extended to 30 September 2021 for cancellations under clause (b) or (c) of sub section (2) of section 29; this extension applies regardless of whether an application is not filed, pending, rejected, or pending/decided on appeal. Interaction with the proviso to section 30 is clarified: cases whose initial 30 day period lapsed before 1 January 2021 get only the notification benefit to 30 September 2021, while cases with remaining 30/60/90 day windows as of 31 August 2021 have specified possibilities for further administrative extensions by Joint/Additional Commissioners and the Commissioner.

Revocation of cancelled GST registration window extended; clarifies applicability and conditions for further 30-day statutory extensions.
Where the due date to apply for revocation of cancellation of registration fell between 1 March 2020 and 31 August 2021 for registrations cancelled under clause (b) or (c), the filing deadline is extended to 30 September 2021. The extension applies regardless of application status (not filed, pending, rejected, on appeal, or rejected on appeal), and officers and appellate authorities must process or decide matters taking the extended timeline into account. The circular further clarifies how this extension interacts with the statutory proviso permitting additional administrative extensions of the initial filing period.

Extension of limitation: applies to judicial and quasi judicial GST appeals and revisions, not routine compliance actions.
The Supreme Court's extension of limitation applies to judicial and quasi-judicial proceedings under UPSGST - notably appeals, reviews and revisions - and thus extends filing periods before appellate authorities, tribunals and courts. Original adjudication, taxpayer compliances and statutory filing obligations remain governed by the statute or specific notifications and are not covered by the Court's extension. Investigatory and enforcement actions including scrutiny, summons, search, enquiry and arrest are excluded. Tax authorities should continue to hear and dispose of quasi-judicial matters and publicize this clarification.

Dynamic QR Code requirement: QR must reflect remaining payable and may use UPI or authorized collector IDs for B2C invoices.
Clarification prescribes that invoices to UIN holders are treated as B2C and require a Dynamic QR Code; UPI ID alone suffices (no bank/IFSC), third party collectors' UPI IDs may be used, foreign recipient invoices may omit QR, order IDs can substitute invoice numbers when uniquely linked, and QR amounts must show the remaining payable where part payments/adjustments exist, with full reconciliation on the invoice.

GST classification for sprinkler and drip irrigation parts: components solely for those systems attract the chapter's concessional rate.
Parts and laterals that are solely or principally usable with sprinklers or drip irrigation systems and classifiable under the HSN heading for sprinklers/drip irrigation attract the concessional GST rate applicable to that heading even when supplied separately; parts of general use that fall under other HSN headings will attract the GST applicable to those respective headings.

GST exemption on government loan guarantees reiterated for guarantees provided to government undertakings and public sector undertakings.
The circular reiterates that services supplied by Central or State Government to their undertakings or public sector undertakings by way of guaranteeing loans are exempt from GST under the relevant exemption entry in the notification, and asks recipients to report implementation difficulties to the issuing office.

GST on milling services: composite supply may be exempt; otherwise treated as taxable job work supply to registered recipients.
Milling of wheat into flour or paddy into rice supplied to a government entity for PDS may be exempt as a composite supply where the value of goods in the composite supply does not exceed the prescribed threshold; otherwise the supply is taxable as a job work service when provided to a registered person, including one registered for tax deduction at source.

GST rate classification: ropeway construction for tourism supplied to a government entity attracts the standard GST rate instead of concessional rate.
Construction of a ropeway supplied to a Government Entity does not qualify for the concessional 12% rate under entry No. 3(vi) when the structure is for commercial or tourism use; such projects are not covered by entries 3(iv) or 3(v) and instead fall under entry No. 3(xii), attracting an 18% GST rate under the Uttar Pradesh notification.

GST exemption on board-conducted examinations clarified; entrance fees and related input services are non-taxable, while accreditation services attract tax.
GST is exempt on services supplied by Central and State Boards (including bodies like the National Board of Examination) when those services consist of the conduct of examinations for students, including entrance examinations, and therefore fees charged for such examinations are not taxable. Input services supplied to such Boards relating to admission or conduct of examinations (such as online testing, result publication, printing of notifications, admit cards and question papers) are also exempt when provided to the Boards. Other services by the Boards, notably accreditation or registration services, are taxable.

GST exemption on annuity payments applies to access services, not to annuities for road construction services.
Services providing access to a road or bridge are exempt when consideration is annuity under the notification entry for supporting transport services (heading 9967), but construction of roads is classified as general construction services (heading 9954), and the access-service exemption does not apply to construction even if payment is deferred; consequently annuity payments for road construction are not exempt from GST.